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Awilco Drilling PLC

Quarterly Report Aug 17, 2016

3547_rns_2016-08-17_094201a6-f3ce-4a94-9e32-1b89357a2d66.pdf

Quarterly Report

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SECOND QUARTER 2016

Awilco Drilling PLC is a UK based offshore drilling company owning and operating two semi submersible drilling rigs. The Company is listed at the Oslo Stock Exchange (Oslo Axess) under the ticker code AWDR.

Q2 Report – Highlights

  • Awilco Drilling PLC reported contract revenue of USD 24.4 million (USD nil in Q1), EBITDA USD 12.2 million (USD 13.4 million loss in Q1) and net profit of USD 6.9 million (USD 18.7 million loss in Q1).
  • Revenue efficiency was 95.3% during the quarter (nil in Q1)
  • Contract utilisation including unpaid shipyard time was 50.0% during the quarter, (50 % in Q1)
  • Contract backlog at the end of Q2 was approximately USD 231 million (approximately USD 258 million Q1)
  • The Board approved a dividend distribution payable in Q3 2016 of USD 0.10 per share. The shares will trade ex-dividend on 23 August 2016, the record date is 24 August 2016 and the payment date is on or around 23 September 2016.

Key financial figures:

In USD million, except per day operating expenses and EPS

USD million Q2 2016 Q1 2016 Q4 2015 2015
Contract revenue 24.4 0.0 19.1 247.0
Operating expenses 9.8 11.6 12.8 57.6
EBITDA 12.2 (13.4) (26.3) 150.2
Net profit/(loss) 6.9 (18.7) (21.3) 111.0
EPS 0.23 (0.62) (0.71) 3.70
Total assets 363.2 426.2 455.5 426.2
Total equity 222.0 218.1 244.3 218.1
Interest bearing debt 105.0 110.0 110.0 110.0
Gearing ratio 23.2% 3.9% -11.5% 3.9%
Per day operating expenses 53,591 63,465 69,549 78,948

Financial Results – Quarter 2, 2016

At the end of Q2 2016, the WilPhoenix had recommenced operations for Apache North Sea Ltd at the Storr location and the WilHunter remained stacked in Invergordon.

Comprehensive Income Statement

Awilco Drilling reports total comprehensive profit for the second quarter 2016 of USD 6.9 million.

Revenue earned in the second quarter was USD 24.4 million.

In the second quarter Awilco Drilling had rig operating expenses of USD 9.8 million. General and administration expenses were USD 2.5 million. This includes USD 0.2 million in respect of the stock award of synthetic stock options. The stock award provision is restated each quarter based on the valuation of the Company's shares.

EBITDA for the second quarter was USD 12.2 million while the operating profit was USD 8.7 million.

Interest expense amounted to USD 1.9 million, which relates to accrued interest on the secured bond.

Profit before tax was USD 6.8 million. There was a small tax benefit for the quarter resulting in a net profit of USD 6.9 million. Earnings per share (EPS) for the second quarter were USD 0.23.

Statement on financial position

As of 30 June 2016, total assets amounted to USD 363.2 million. At the same date, Awilco Drilling had USD 37.9 million in cash and cash equivalents.

Operations and Contract Status

WilPhoenix

In Q2 2016 the WilPhoenix recommenced operations for Apache North Sea Ltd. at the Storr location.

Revenue efficiency for the quarter was 95.3%. Contract utilisation was 100%.

At the end of June, WilPhoenix had a total remaining contract backlog of approximately USD 231 million.

In April, the rig was declared ready to drill awaiting client instructions. During the period prior to commencement of rig mobilization to client location Awilco Drilling considers that WilPhoenix was on standby rate of USD 22.8 million. Apache North Sea Limited does not agree that the rig was ready to drill nor that Awilco Drilling is entitled to standby rate for this period.

WilHunter

In Q2 2016 the WilHunter remained stacked in Invergordon.

Capital Requirements and Dividend

The Company's intention is to pay a quarterly dividend in support of its main objective to maximise returns to shareholders. All of the Company's free cash flow is intended to be distributed subject to maintaining a robust cash buffer to support working capital requirements, planned capital expenditure and future market prospects.

Organisation

At the end of Q2 2016, Awilco Drilling's Aberdeen based employees numbered 28 permanent personnel supported by 2 contractors. Awilco Drilling Pte. Ltd. offshore personnel numbered 124 permanent personnel. The Awilhelmsen Group continues to supply some support personnel via the management agreement.

Market Outlook

The UK Market has seen some recent fixture activity although at day rates anticipated to be close to break-even levels. The supply of drilling rigs in the UK continues to exceed demand and the market is expected to become increasingly seasonal through 2017.

Statement of Responsibility

We confirm that, to the best of our knowledge, the condensed set of financial statements for the second quarter of 2016, which has been prepared in accordance with IAS 34 Interim Financial Statements, gives a true and fair view of the Company's consolidated assets, liabilities, financial position and results of operations, and that the interim management report includes a fair review of the information required under the Norwegian Securities Trading Act section 5-6 fourth paragraph.

Oslo, 16 August, 2016

The Board of Directors of Awilco Drilling PLC

CEO: Jon Oliver Bryce Mobile: +44 1224 737900 E-mail: [email protected]

Investor Relations: Cathrine Haavind Mobile: +47 93 42 84 64 E-mail: [email protected]

Company background

Awilco Drilling was incorporated in December 2009. Awilco Drilling owns two semi submersible drilling rigs; WilPhoenix built in 1982 and upgraded in 2011 and WilHunter built in 1983 and upgraded in 1999 and 2011.

Awilco Drilling was listed on the Oslo Stock Exchange (Oslo Axess) in June 2011 under ticker code AWDR. Awilco Drilling's headquarters are located in Aberdeen, UK.

The total number of outstanding shares of Awilco Drilling at the date of this report is 30 031 500.

www.awilcodrilling.com

Forward Looking Statements

This Operating and Financial Review contains certain forward-looking statements that involve risks and uncertainties. Forward-looking statements are sometimes, but not always, identified by such phrases as "will", "expects", "is expected to", "should", "may", "is likely to", "intends" and "believes". These forward-looking statements reflect current views with respect to future events and are, by their nature, subject to significant risks and uncertainties because they relate to events and depend on circumstances that will occur in the future. These statements are based on various assumptions, many of which are based, in turn, upon further assumptions, including Awilco Drilling's examination of historical operating trends. There are a number of factors that could cause actual results and developments to differ materially from those expressed or implied by these forward-looking statements, including the competitive nature of the offshore drilling industry, oil and gas prices, technological developments, government regulations, changes in economical conditions or political events, inability of the Company to obtain financing on favourable terms, changes of the spending plan of our customers, changes in the Company's operating expenses including crew wages, insurance, dry-docking, repairs and maintenance, failure of shipyards to comply with delivery schedules on a timely basis and other important factors mentioned from time to time in our report.

Condensed statement of comprehensive income

in USD thousands, except earnings per share YTD
Q2 2016 30.06.16 Q2 2015 30.06.15
(unaudited) (unaudited) (unaudited)
Contract revenue 24,436 24,436 68,366 136,205
Reimbursables 17 50 584 1,213
Other revenue (4) 10 34 62
24,449 24,496 68,984 137,480
Rig operating expenses 9,753 21,304 15,999 30,352
Reimbursables - - 206 474
General and administrative expenses 2,504 4,379 2,474 4,163
Depreciation 3,444 8,366 4,527 9,046
15,702 34,049 23,206 44,035
Operating profit/(loss) 8,747 (9,553) 45,778 93,445
Interest income 180 467 19 90
Interest expense (1,892) (3,906) (2,066) (4,244)
Other financial items (186) (700) 385 (58)
Net financial items (1,898) (4,139) (1,662) (4,212)
Profit/(loss) before tax 6,850 (13,692) 44,116 89,233
Tax benefit/(expense) 80 1,940 (8,771) (14,651)
Net profit/(loss) 6,929 (11,752) 35,345 74,582
Total comprehensive income/(loss) 6,929 (11,752) 35,345 74,582
Attributable to shareholders of the parent 6,929 (11,752) 35,345 74,582
Basic and diluted earnings per share 0.23 (0.39) 1.18 2.48

Condensed statement of financial position

in USD thousands

31.06.2016 31.12.2015
(unaudited) (audited)
Rigs, machinery and equipment 245,316 234,336
Deferred tax asset 3,932 2,002
249,248 236,338
Trade and other receivables 0 7,352
Prepayments and accrued revenue 27,240 2,682
Inventory 4,878 5,015
Cash and cash equivalents 37,867 135,257
Current tax 44,016 68,899
114,001 219,205
Total assets 363,249 455,543
Paid in capital 130,142 130,142
Retained earnings 91,872 114,135
222,014 244,277
Deferred tax liability 0 0
Long-term interest-bearing debt 95,000 100,000
95,000 100,000
Current portion of long-term debt 10,000 10,000
Trade and other creditors 1,857 5,990
Accruals and provisions 13,236 17,702
Current tax payable 21,142 77,574
46,235 111,266
Total equity and liabilities 363,249 455,543

Condensed statement of changes in equity for the period from

1st January 2015 to 30 June 2016

in USD thousands

Other equity
(retained
Paid-in-equity earnings) Total equity
Equity at 1 January 2015 130,142 78,211 208,353
Total comprehensive profit to 31 December 2015 - 111,003 111,003
Dividends paid (75,079) (75,079)
Balance as at 31 December 2015 130,142 114,135 244,277
Total comprehensive loss to 30 June 2016 - (11,753) (11,753)
Dividends paid - (10,511) (10,511)
Balance as at 30 June 2016 130,142 91,872 222,014
Condensed statement of cash flow for the period YTD YTD
Q2 2016 Q2 2015
(unaudited) (unaudited)
Cash flow from operating activities
(Loss)/Profit before tax (13,692) 89,233
Depreciation 8,366 9,046
Interest cost 3,439 4,154
Sharebased payment 749 (413)
(Increase)/decrease in trade and other receivables 7,352 (11,369)
(Increase)/decrease in stock 137 13
(Increase)/decrease in prepayments and accrued revenue (24,559) 1,696
Increase/(decrease) in trade and other payables (9,267) 1,137
Interests paid (3,986) (6,446)
Interests received 467 90
Taxation paid (31,539) (18,821)
Net cash flow from operating activities (62,534) 68,320
Cash flow from investing activities
Purchase of property, plant and equipment (19,345) (7,853)
Net cash flow from investing activities (19,345) (7,853)
Cash flow from financing activities
Dividends paid (10,511) (45,047)
Repayment of loans (5,000) (5,000)
Net cash flow from financing activities (15,511) (50,047)
Net increase/(decrease) in cash and cash equivalents (97,390) 10,420
Cash and cash equivalents at beginning of the period 135,257 75,951
Cash and cash equivalents at the end of the period 37,867 86,371

SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES

Basis of preparation

These unaudited interim condensed financial statements have been prepared in accordance with IAS 34 "Interim financial reporting".

Significant accounting policies

The accounting policies used in the preparation of the interim financial statements are consistent with those used in the annual audited financial statements for the year ended December 31, 2015. This interim report should be read in conjunction with the audited 2015 financial statements, which include a full description of the Group's significant accounting policies.

Notes

Note 1 - Rigs, machinery and equipment

in USD thousands, except per share data

Semi submersible
Other fixtures and
drilling rigs/SPS equipment Total
Cost
Opening balance 1 Jan 2016 360,475 1,898 362,373
Additions 19,345 - 19,345
Closing balance 379,820 1,898 381,718
Depreciation
Opening balance 1 Jan 2016 (126,821) (1,216) (128,037)
Depreciation charge (8,317) (48) (8,365)
Accumulated depreciation per ending balance (135,138) (1,264) (136,402)
Net carrying amount at end of period 244,682 634 245,316
Expected useful life 5-20 years 3-10 years
Depreciation rates 5% - 20% 10% - 33%
Depreciation method Straight line Straight line

Note 2 - Debt and financing

Residual value per rig is USD 15 million.

The Company completed a USD 125 million secured bond in the Norwegian bond market in April 2014. The bond was issued with an interest rate of 7% with maturity in April 2019. Repayment terms are USD 5 million six monthly and commenced in October 2014

Total
Secured Bond 125,000
Repayment of debt (20,000)
Total debt per end of accounting period 105,000
Current portion of long term debt 10,000
Long term debt per end of period 95,000
105,000

Note 3 - Related party transactions

In the normal course of its business, Awilco Drilling enters into a number of transactions with Awilhelmsen which is a major shareholder through its wholly owned subsidiary Awilco Drilling AS.

Transactions with Awilhelmsen are specified as follows:

YTD Q2 2016
Purchases
Payables
(267)
(87)

Note 4 - Segment information

The company owns the semi submersible rigs WilHunter and WilPhoenix. Currently, the company is only operating in the mid water segment in the UK sector of the North Sea. The potential market for the rigs will be the international drilling market. As the rigs are managed as one business segment, the Company has only one reportable segment.

Note 5 - Restricted cash

The company has restricted cash of USD 2.1 million which has been deposited in relation to the forward hedge agreements.

Note 6 - Corporation taxes

Corporation tax provision is based on the tax laws and rates in the countries the rigs are operated and where the rigs are owned. During Q2 the average tax rates have been applied consistent with the prevailing average tax rate for the year.

Note 7 - Capital commitments

Outstanding Capital Commitments as at the end of Quarter 2 were USD 6.7 million.

Note 8 - Share capital

As of 30 June 2016 total outstanding shares in the Company was 30,031,500 with a nominal value per share of GBP 0.0065. The share capital and share premium reserve below are expressed in USD at the exchange rate at time of conversion from USD to GBP.

Par value Share Share premium
Shares per share capital reserve
Share capital per 30 June 2016 30,031,500 £0.0065 304,173 129,837,405
Basic/diluted average number of shares,
1 January - 30 June 30,031,500
Basic/diluted average number of shares, YTD 30,031,500
Ranking Shares Ownership
AWILHELMSEN OFFSHORE 12,998,938 43.28%
UBS SECURITIES LLC 4,212,355 14.03%
EUROCLEAR BANK S.A./ 2,065,622 6.88%
CITIBANK, N.A. 1,612,420 5.37%
CITIBANK, N.A. 1,174,316 3.91%
CITIGROUP GLOBAL MAR 1,129,000 3.76%
JPMORGAN CHASE BANK, 970,839 3.23%
AVANZA BANK AB 653,012 2.17%
MERRILL LYNCH,PIERCE 568,049 1.89%
CLEARSTREAM BANKING 462,608 1.54%
NORDNET BANK AB 369,619 1.23%
JPMORGAN CHASE BANK, 345,619 1.15%
JP MORGAN CLEARING C 190,211 0.63%
PERSHING LLC 183,794 0.61%
UBS SWITZERLAND AG 170,571 0.57%
FIRST CLEARING LLC 153,452 0.51%
JPMORGAN CHASE BANK, 150,536 0.50%
CITIBANK, N.A. 129,251 0.43%
INTERACTIVE BROKERS 111,560 0.37%
DZ PRIVATBANK S.A. 109,448 0.36%
OTHER 2,270,280 7.56%
30,031,500 100.00%

Note 9 - Derivative Financial Instrument

in USD thousands

30.06.2016 (unaudited)

Fair value of foreign currency forward contracts \$(999)k

The foreign currency forward contracts were entered into in order to minimise the Group's exposure to losses resulting from adverse fluctuations in foreign currency exchange rates on monthly operating expenses. The fair value of the forward exchange contracts, as shown above, is recorded as other financial items in the Statement of Comprehensive Income and classified as accruals in the Statement of Financial Position.

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